Skip to main content    

**2023 RUIA Tax Forms Available in myRRB - Read More...**

## Search

Search

**myRRB**

  

- Our Agency   - Agency Overview
  - Office of the Chairman     - Chairman
    - Chairman Staff Directory
  - Office of the Labor Member     - Labor Member of the Board
    - Labor Member Staff Directory
    - Pre-Retirement Seminars
    - Educational Materials
    - Questions and Answers
  - Office of the Management Member     - Management Member of the Board
    - Management Member Staff Directory
  - Office of Inspector General     - Office of Inspector General
    - Audit
    - Investigations
    - Hotline to Report Fraud, Waste and Abuse
    - Library
    - Whistleblower Protection Information
  - Organization Chart
- Benefits   - Retirement     - General Information
    - Downloadable Forms
    - myRRB
  - Survivor     - General Information 
    - Downloadable Forms
    - myRRB
  - Disability     - General Information
    - Downloadable Forms
    - myRRB
  - Unemployment     - General Information
    - Downloadable Forms
    - myRRB
  - Sickness     - General Information
    - Downloadable Forms
    - myRRB
  - Income Tax     - General Information
    - Downloadable Forms
    - myRRB
  - Medicare     - General Information
    - myRRB
  - En Español
  - myRRB
- Employers   - Employer Online Services     - ERSNet Login
    - EFTPS.gov
    - Pay.gov
  - Forms     - Rail 
    - Labor
  - Reporting Instructions     - Rail 
    - Labor 
    - Creditable Sickness
  - Publications     - Employer Exchange Newsletter
    - Program and Circular Letters 
    - Additional Information
- Resources   - Railroad Jobs
  - Legal Information     - Board Orders
    - The Federal Register 
    - Legal Opinions and Board Coverage Decisions
    - Partition of Railroad Retirement Annuities
    - Administrative Staff Manuals Index
  - Pay Debts Online
  - Office of Equal Opportunity     - Overview
    - EEO Policies
    - Filing A Complaint of Discrimination
    - No FEAR Act 
    - Frequently Asked Questions
  - RRBVision Video Library
  - Appeals
  - Railroad Retirement Handbook
  - FOIA Reading Room
  - Glossary of RRB Terms
- Financial & Reporting   - Agency Reports     - Inventories
    - Plans
    - Reports
  - Financial, Actuarial & Statistical     - Budget and Financial Reports: Current and Projected
    - Performance and Accountability Reports
    - Earnings Limits, Tax Rates and COLAs
    - Annual
    - Monthly & Quarterly RRA and RUIA Data
  - National Railroad Retirement Investment Trust     - NRRIT Introduction
    - Background Information
    - Reports
    - Correspondence
- Newsroom   - News Releases
  - Media Contact
- Field Office Locator
- FAQ

  

  

  

              -  Home 
              -  Labor Employer Reporting Instructions (LERI) 
              -  Part V - Reports of Creditable Service and Compensation 
              -                   Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings              

## Topics

-  Part I - Prerequisite Knowledge for Labor Employer Reporting 
-  Part II - Establishment of Employee Records 
-  Part III - Principles of Service and Compensation 
-  Part IV - Particular Types of Compensation Payments 
-  Part V - Reports of Creditable Service and Compensation    -  Chapter 01:  General Information about Types of Reporting Media 
  -  Chapter 02:  Filing Instructions for Form G-440, Report Specifications Sheet 
  -  Chapter 03: Filing Instructions for BA-3, Annual Report of Creditable Compensation 
  -  Chapter 04: Filing Instructions for BA-4, Report of Service and Compensation Adjustment 
  -  Chapter 05: Filing Instructions for BA-6a, Form BA-6 Address Report 
  -  Chapter 06:  Filing Instructions for Form BA-9, Report of Separation Allowance and Severance Pay 
  -  Chapter 07: Filing Instructions for Form BA-11, Report of Gross Earnings 
  -  Chapter 08: Filing Instructions for Form BA-15, Report of Stock Options and Other Payments 
  -  Chapter 09:  Time Limitations for Adjustment Reports 
  -  Chapter 10: Records Retention Requirement 
-  Part VI - Reports Related to Service and Compensation 
-  Part VII - Additional Communications about Service and Compensation Reports  
-  Part VIII - Employer Reporting System (ERS) Internet User Instructions 
-  Appendices 

 

LERI-Part V_CH 7
 

**Purpose of Gross Earnings Report**

The Form BA-11, Gross Earnings Report, is used to obtain the actual gross earnings of a sample group of covered employees. The data collected in the gross earnings is used to estimate future tax income and to compute taxes owed for the financial interchange between the Railroad Retirement and Social Security/Medicare programs.

**Gross earnings amounts consist of all earnings taxable under the hospital insurance portion of the Tier I tax rate**. This includes earnings above the taxable limit, sick pay and miscellaneous compensation. However, pre-taxable deductions for cafeteria plans (also known as flexible benefit plans) should be excluded from creditable compensation.

**Reporting Requirements**

Each employer is required by law to report the gross earnings for each employee on the payroll whose social security number ends with the digits "30". See Section 7(b)(6) of the Railroad Retirement Act and the Railroad Retirement Board's Regulations (20 CFR 209.13). This information is an integral part of the data needed to compute taxes owed in the financial interchange with the Social Security Administration and the Centers for Medicare & Medicaid Services (CMS), and to estimate future tax income.

**Due Dates and Frequency of Reports**

Gross earnings are to be reported for the same periods as used in determining the employer's annual report of creditable service and compensation (Form BA-3). The gross earnings report for the preceding calendar year is due the last day of February of the following year. Unless the Form BA-11 is filed using the Employer Reporting System (ERSNet), gross earnings reports must be accompanied by Form G-440, Report Specifications Sheet.

All employers are to submit their reports annually with monthly, quarterly, or annual breakdowns. Employers with 5,000 or more employees on their payroll during the year are required to provide a monthly or quarterly breakdown of the year's earnings. Employers with fewer than 5,000 employees may submit only an annual amount, although a monthly or quarterly breakdown is preferable.

**Employers with No Employees with SSN Ending in "30"**

If you have no employees with social security numbers ending with the digits "30", you may file a Zero Report Form (No Employee's Ending in  a “30”) on ERSNet. Please see Part VIII, Chapter 3d. Alternatively, you may check the appropriate box on the Form G-440 instead of filing a negative Form BA-11.

**Report Media Options**

Employers have the option of reporting by one of the following methods:
                        - Employer Reporting System (ERSNet is the preferable method of filing reports);
                        - CD ROM in ASCII format;
                        - Secure Email; or
                        - File Transfer Protocol (FTP)

Please see Part V, Chapter 1 for more information on filing options and Part VIII, Chapter 3d for instructions on filing the Form BA-11 on ERSNet

**Common Errors to Avoid**

Below are some helpful hints on how to avoid errors we frequently have found on the Form BA-11.
                        - Do not limit the amounts in the gross earnings report to the annual Tier I or Tier II creditable maximum amounts for the year.
                        - Ensure that the gross earnings amount reported for an employee is not less than the Tier I amount reported for the employee for the same year.
                        - Gross earnings reported on Form BA-11 and creditable compensation reported on Form BA-3 must both be reported on the same basis, either "paid" or "earned".
                        - Be sure to include in the gross earnings report any new employees hired in a year with a "30" social security number.
                        - Be sure to list all subsidiary BA numbers included in the gross earnings report on Form G-440, even if one or more BA numbers have no employees with a "30" social security number.

**Help with Gross Earnings Reports**

Employers who have difficulty with any of the reporting instructions for gross earnings reports should contact the address below for assistance. See the Jurisdiction Referral Guide. 

**Bureau of the ActuaryDivision of Benefit and Employment Analysis**Railroad Retirement Board844 North Rush StreetChicago, Illinois 60611-1275

   

**‹** Chapter 06:  Filing Instructions for Form BA-9, Report of Separation Allowance and Severance Pay
Up
Chapter 08: Filing Instructions for Form BA-15, Report of Stock Options and Other Payments **›**

   

Acrobat ReaderAdobe's Access Website

**Railroad Jobs**

**Fraud Hotline**

**Field Office Locator**

 

(877) 772-5772
(312) 751-4701 
(312) 751-4300

 
Privacy PolicyPolicies & LinksSite MapContact UsRRB CareersWebsite Feedback

 
PlainLanguage.govData.govBenefits.govUSA.govRRB @ Data.govVote.gov

 
Freedom of Information ActNo FEAR Act DataOffice of Special CounselPlain Writing @ RRBOpen Gov @ RRBOffice of Inspector General

								Last updated: 07/27/2022